Amends existing law to revise a provision regarding the function of the Board of Equalization on assessments, to provide that the burden of proof shall fall upon the Board of Equalization in certain instances, and to revise provisions regarding an appeal from the Board of Equalization.
EQUALIZATION OF ASSESSMENTS -- Amends existing law to revise a provision regarding the function of the Board of Equalization on assessments, to provide that the burden of proof shall fall upon the Board of Equalization in certain instances, and to revise provisions regarding an appeal from the Board of Equalization.
STATEMENT OF PURPOSE
Currently when a taxpayer disagrees with an assessment of their property’s value, in addition to being at a disadvantage to the County Assessor in terms of access to resources and information, the taxpayer must also provide the burden of proof to show the assessment is erroneous. This legislation clarifies that the burden of proof would now fall on the assessor to demonstrate the assessment is correct. Further, in appeals to the Board of Equalization or District Court the burden of proof would now fall on the Board.
LATEST ACTION
Reported Printed and Referred to Revenue & Taxation
BILL INFO
- Session
- 2024
- Chamber
- house
- Status date
- Feb 22, 2024